Idaho Code · Title 63 · Revenue and Taxation
Idaho Code § 63-2522

Imposition And Rate Of Tax

Ch. 25 — CIGARETTE AND TOBACCO PRODUCTS TAXES
Idaho Code ● ACTIVE State Law Title 63
Statutory Text

Idaho Code § 63-2522 — Imposition And Rate Of Tax.

TITLE 63 REVENUE AND TAXATION CHAPTER 25 CIGARETTE AND TOBACCO PRODUCTS TAXES 63-2522. Imposition and rate of tax. Commencing March 1, 1987, and ending July 1, 1987, in addition to the tax imposed by section 63-2506 , Idaho Code, there is hereby imposed a tax upon the purchase, storage, use, consumption, handling, distribution or wholesale sale of cigarettes at the rate of 89/200 of $.01 for each cigarette, which tax shall be paid by the wholesaler and collected by the state tax commission. The moneys collected under this section shall be deposited into the general account.

History:[63-2522, added 1987, ch. 254, sec. 3, p. 518.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC63-SEC-04F3C6
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 63-2522
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
196d1d05ed05c649...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 63-2522 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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boisestandard.org United States Idaho Idaho Code Title 63 Idaho Code § 63-2522